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2022-01-10 07:18老師：Net Cash Flow from Investing ActivitiesA company recorded the following in Year 1:Proceeds from issuance of long-term debt €300,000Purchase of equipment €200,000Loss on sale of equipment €70,000為什么歸屬CFI?Proceeds from sale of equipment €120,000Equity in earnings of affiliate €10,000什么意思？
所屬：CFA Level I > Financial Reporting and Analysis 視頻位置 相關(guān)試題
來源： 視頻位置 相關(guān)試題
1個(gè)回答
Sinny助教
2022-01-10 09:23
該回答已被題主采納
同學(xué)你好，proceeds from issuance of long-term debt是企業(yè)發(fā)行新債收到的錢，屬于企業(yè)的融資活動現(xiàn)金流，不屬于投資活動，因?yàn)榘l(fā)行債務(wù)屬于企業(yè)融資
purchase of equipment指的是企業(yè)購買設(shè)備，而設(shè)備屬于長期資產(chǎn)，買賣長期資產(chǎn)屬于企業(yè)的投資活動，因此歸屬在CFI
而loss on sale of equipment指的是企業(yè)出售設(shè)備產(chǎn)生的損失，這個(gè)不屬于現(xiàn)金流活動，屬于現(xiàn)金流的是企業(yè)出售設(shè)備收到的錢，而不是loss，因此這個(gè)loss on sale of equipment是不計(jì)入CFI的
proceed from sale of equipment指的是出售設(shè)備收到的資金
equity in earnings of affiliate指的是投資聯(lián)營企業(yè)所分享的收益
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